I 

118TH CONGRESS 

2D SESSION H. R. 9201 

To amend the Internal Revenue Code of 1986 to make the re-equipping, 

expansion, or establishment of certain facilities relating to the production 

or reprocessing of critical minerals, including uranium and spent nuclear 

fuel, to include uranium as an applicable critical mineral for purposes 

of the advanced manufacturing production credit, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 30, 2024 

Mr. DONALDS (for himself, Mr. NEHLS, and Mr. WILLIAMS of New York) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to make 

the re-equipping, expansion, or establishment of certain 

facilities relating to the production or reprocessing of 

critical minerals, including uranium and spent nuclear 

fuel, to include uranium as an applicable critical mineral 

for purposes of the advanced manufacturing production 

credit, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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•HR 9201 IH

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Nuclear USA Act of 

3 2024’’. 

4 SEC. 2. URANIUM CONVERSION, URANIUM ENRICHMENT 

5 AND REPROCESSING SPENT NUCLEAR FUEL 

6 INCLUDED AS QUALIFYING ADVANCED EN7 ERGY PROJECT. 

8 (a) IN GENERAL.—Section 48C(c)(1)(A)(iii) of the 

9 Internal Revenue Code of 1986 is amended to read as fol10 lows: 

11 ‘‘(iii) which re-equips, expands, or es12 tablishes an industrial facility for— 

13 ‘‘(I) the processing, refining, or 

14 reprocessing of critical materials, 

15 ‘‘(II) the production, conversion, 

16 or enrichment of uranium, 

17 ‘‘(III) the fabrication of nuclear 

18 fuel, or 

19 ‘‘(IV) the reprocessing of spent 

20 nuclear fuel.’’. 

21 (b) CRITICAL MATERIAL DEFINED.—Section 48C(c) 

22 is amended by adding at the end the following new para23 graph: 

24 ‘‘(3) CRITICAL MATERIAL.—For purposes of 

25 this paragraph, the term ‘critical material’ means— 


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•HR 9201 IH

1 ‘‘(A) a critical material (as defined in sec2 tion 7002(a) of the Energy Act of 2020), and 

3 ‘‘(B) uranium, including natural, con4 verted, and enriched uranium.’’. 

5 (c) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to property placed in service after 

7 the date of the enactment of this Act. 

8 SEC. 3. URANIUM AS APPLICABLE CRITICAL MINERAL FOR 

9 PURPOSES OF ADVANCED MANUFACTURING 

10 PRODUCTION CREDIT. 

11 (a) IN GENERAL.—Section 45X(c)(6) of the Internal 

12 Revenue Code of 1986 is amended by redesignating sub13 paragraphs (X) through (Z) as subparagraphs (Y) 

14 through (AA), respectively, and by inserting after sub15 paragraph (W) the following new subparagraph: 

16 ‘‘(X) Uranium.’’. 

17 (b) ALLOW DOUBLE BENEFIT.—Section 

18 45X(c)(1)(B) of such Code is amended by inserting ‘‘after 

19 the date which is 10 years after the date of the enactment 

20 of the Nuclear USA Act of 2024’’ after ‘‘a facility’’. 

21 (c) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to components produced after the 

23 date of the enactment of this Act. 

Æ 


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